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Member to act as Chairperson in certain circumstances.

Section 38 - Act - APPELLATE TRIBUNAL - Other Direct Tax / Income Tax - Section 38 - 38. (1) In the event of the occurrence of any vacancy in the office of the Chairperson of the Appellate .....

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f this Act to fill such vacancy, enters upon his office. (2) When the Chairperson is unable to discharge his functions owing to absence, illness or any other cause, the senior-most Member s .....

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